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Anglický jazyk
Allocation of the burden of proof in the EU VAT sphere
Autor: Valts Sturmanis
The Value Added Tax system is highly harmonized across the European Union. Despite the separation of the competence between the Court of Justice of the European Union and national courts, and the procedural autonomy of each Member State, the Court of Justice... Viac o knihe
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O knihe
The Value Added Tax system is highly harmonized across the European Union. Despite the separation of the competence between the Court of Justice of the European Union and national courts, and the procedural autonomy of each Member State, the Court of Justice of the European Union has dealt with the question - when do national procedural laws of Member States have to be set aside in the light of EU law, and how the burden of proof in VAT disputes should be allocated between taxable persons and tax authorities. This work provides an analysis of European Union Value Added tax rules and Court of Justice of the European Union case law by establishing how the burden of proof in VAT disputes should be divided.
- Vydavateľstvo: LAP LAMBERT Academic Publishing
- Rok vydania: 2015
- Formát: Paperback
- Rozmer: 220 x 150 mm
- Jazyk: Anglický jazyk
- ISBN: 9783659757617
Nemecký jazyk 
